Concept:Net profit is the actual profit a business earns after all trading and operating expenses have been deducted from gross profit.Explanation:First, gross profit is found by subtracting the cost of goods sold from sales revenue.Next, expenses connected with trading and running the business, such as salaries, rent, and administrative costs, are deducted from gross profit.The amount left after removing these expenses is the net profit.This is the final profit figure that shows how much the business truly gained during the period.Answer:B. net profit